There are some problems regarding the use of APPs (which are of course becoming ubiquitous with our trade), some technical and some ethical and not necessarily in a way you would expect.

For operators, it is the effect on their VAT position. There is already much debate and a little confusion on the specifics of trading as an agency or a full-service chauffeur company, both of which require much planning and specific guidance on protecting their economic model.

From the perspective of some drivers, and I stress this only applies to a few, it is the ethical dilemma of going from cash trading to a system that, in effect, declares your income for you. From an accountant’s perspective, this is great and brings cash workers into line with our account earning chauffeurs and will help as we move into the government-led digital tax account system on online monthly declarations.